The student file sample is a central part of compliance audit testing. The student-specific Title IV requirements and institutional policies are tested using this group of sampled records. The new ...

This fall, North Carolina will pilot a new kind of postelection audit, the gold-standard method to ensure the candidate declared the winner in a race actually received the most votes. The action is ...

An internal audit is the primary control tool used to ensure that a company's accounting staff is following the proper accounting procedures. The process permits you to review a representative sample ...

The Public Company Accounting Oversight Board has issued its latest inspection report on KPMG, listing deficiencies in several sample audits conducted by the firm. In the case of one client, PCAOB ...